What status may Jeff be entitled to after Riley's death if they had children?

In the context of tax law, a special surviving spouse status is available to an individual whose spouse has died and who has dependent children. This status allows the surviving spouse to retain some benefits of the married filing jointly status for up to two years following the year of the spouse's death.

If Jeff and Riley had children together, Jeff would likely qualify for this special status. This provision supports the financial well-being of families with children after the loss of a parent, ensuring they can benefit from the more favorable tax rates and deductions typically afforded to married couples. This helps in alleviating some of the financial burdens that can arise from the loss of a spouse, while still providing support to dependents.

On the other hand, the options of being classified as single, married filing jointly, or head of household would not apply effectively under these circumstances. Being classified as single would not recognize the impact of Riley’s death and the responsibilities of child-rearing. Married filing jointly isn't viable since Riley is deceased. Head of household requires a different set of qualifications and typically does not apply in this specific situation when a special status for surviving spouses is available.